Funds Assets and Liabilities (AL) File, Revised January 4, 2016

File Description

The Funds Assets and Liabilities (AL) file details assets and liabilities and should correspond to the data in an institution's audited Balance Sheet. Include both allocated and unallocated fund balances in the total.

New guidance related to GASB 68: 

The Government Accounting Standards Board (GASB) changed the reporting standards for pensions such that net pension liabilities are now included in the financial statements (GASB Statement No. 68). To accommodate this change, ODHE is providing the follow guidance for HEI reporting. These changes will allow the HEI data to align with the annual financial statements if you are using a fund group for the GASB 68 balances that is traditionally used for HEI reporting.

 To report the “Deferred Outflows of Resources” – Pensions:

  • With the Record Type A data field, use the category “Other Assets.”

To report the “Net Pension Liability” under the financial statement category of Noncurrent liabilities:

  • With the Record Type L data field, use the category “Other Liabilities”

To report the “Deferred Inflows of Resources” – Pensions:

  • With the Record Type L data field, use the category “Deferred Revenues”

Submission Schedule

The window for this file is October 1 - February 3.

Capture Date

The capture date for the Funds Assets and Liabilities (AL) file is the last day of the fiscal year, June 30.

Relationship to Other File Submissions

The Funds Assets and Liabilities (AL) file is submitted after the Changes in Funds Balances (CB) file. Total Assets minus Total Liabilities must equal the Ending Fund Balance as reported in the CB file.

Data Fields

Field Names

Field Attributes and Procedures

Data Format

Record Type Enter A if the record refers to the assets of a fund. Enter L if the record details the liabilities of a fund. Alphabetic 
1 character 
Column 1
Fund Enter a code from Assets and Liabilities Fund Codes for the fund described in the record.  Alphabetic 
2 characters 
Columns 2-3

Definitions and Description of Data Fields

Fund: Enter the two-character code for the major fund type described. Major fund type is defined as one of the following:

  • Education and General Unrestricted (UE): Funds used for Instruction and Departmental Research, Public Service, Academic Support, Student Services, Institutional Support, Plant Operation and Maintenance, Scholarships and Fellowships, and Separately Budgeted Research. Assets of Education and General Unrestricted funds include Cash and Cash Equivalents, Investments, Accounts Receivable, Notes Receivable, Due from Other Funds, Inventories, Prepaid Expenses and Deferred Charges, and Other Assets. Liabilities of Unrestricted Education and General funds include Accounts Payable, Notes Payable, Accrued Liabilities, Deposits, Deferred Revenues, Due to Other Funds, and Other Liabilities.
  • Unrestricted Auxiliary (UA): Funds used to furnish goods or services to students, faculty or staff for which users are charged a fee directly related to, although not necessarily equal to, the costs of the goods or services. Auxiliary funds are managed essentially as self-supporting operations. For Board of Regents' purposes, report intercollegiate athletics and any I&G activity (Instruction and Department Research, Academic Support, Institutional Support, Student Services, and Plant Operation and Maintenance) that receives support from the general fee as an auxiliary. Assets of Unrestricted Auxiliary funds include Cash and Cash Equivalents, Investments, Accounts Receivable, Notes Receivable, Due from Other Funds, Inventories, Prepaid Expenses and Deferred Charges, and Other Assets. Liabilities of Unrestricted Auxiliary funds include Accounts Payable, Notes Payable, Accrued Liabilities, Deposits, Deferred Revenues, Due to Other Funds, and Other Liabilities.
  • Unrestricted Hospital (UH): Funds used to support a university sponsored hospital. Assets of Unrestricted Hospital funds include Cash and Cash Equivalents, Investments, Accounts Receivable, Notes Receivable, Due from Other Funds, Inventories, Prepaid Expenses and Deferred Charges, and Other Assets. Note that only Ohio State University has such a facility. Liabilities of Unrestricted Hospital funds include Accounts Payable, Notes Payable, Accrued Liabilities, Deposits, Deferred Revenues, Due to Other Funds, and Other Liabilities.
  • Restricted Current (RC): Current funds that have a limitation placed on their use by an outside grantor. Restricted funds can only be expensed for specific operating purposes as designated by the donor, grantor, or other outside entity. Assets of Restricted Current funds include Cash and Cash Equivalents, Investments, Accounts Receivable, Notes Receivable, Due from Other Funds, Prepaid Expenses and Deferred Charges, and Other Assets. Liabilities of Restricted Current funds include Accounts Payable, Notes Payable, Accrued Liabilities, Deposits, Deferred Revenues, Due to Other Funds, and Other Liabilities.
  • Loan Funds (LF): Funds consisting of resources that have been loaned or are available for loans to students, faculty, and staff. Assets of Loan Funds include Cash and Cash Equivalents, Notes Receivable, Investments, and Other Assets. Liabilities of Loan funds include Deposits, Due to Other Funds, and Other Liabilities.
  • Endowments and Similar Funds (EF): Funds donated by outside donors or agencies whose principal is intended to be invested to provide future earnings for institutional use. Assets of Endowments and Similar funds include Cash and Cash Equivalents, Investments, Due from Other Funds, and Other Assets. Liabilities of Endowments and Similar funds include Accounts Payable, Notes Payable, Bonds Payable, Due to Other Funds, and Other Liabilities.
  • Quasi-Endowments (QE): Funds which the governing board of  an institution rather than an external donor or an outside agency have determined should be retained and invested. Quasi-Endowments differ from endowments in that they are internally designated rather than externally restricted. The governing board of the college or university has the right to expend the principal of quasi-endowments at any time. Data about Quasi-Endowments should be included in the file, even the data are part of the Notes of the institution's audited financial statements. Assets of Quasi-Endowments funds include Cash and Cash Equivalents, Investments, Due from Other Funds, and Other Assets. Liabilities of Quasi-Endowments funds include Accounts Payable, Notes Payable, Bonds Payable, Due to Other Funds, and Other Liabilities.
  • Annuity and Life Income (AL): Funds made available to the institution upon condition that the institution make payments to one or more beneficiaries, usually the donor. Assets of Annuity and Life Income funds include Cash and Cash Equivalents, Investments, and Other Assets. Liabilities of Annuity and Life Income funds include Deposits, Due to Other Funds, and Other Liabilities.
  • Unexpended Plant (UP): Funds that are available for new construction and acquisitions of physical property but were not expended as of the reporting date. Assets of Unexpended Plant funds include Cash and Cash Equivalents,  Investments, Accounts Receivable, Due from Other Funds, Construction in Progress, and Other Assets. Liabilities of Unexpended Plant funds include Accounts Payable, Notes Payable, Bonds Payable, Other Plant Indebtedness, Deferred Revenues, Due to Other Funds, Accrued Liabilities, and Other Liabilities.
  • Renewals and Replacements (RR): Funds set aside for the renewal and replacement of physical properties. Cash and Cash Equivalents, Investments, Accounts Receivable, Notes Receivable, Due from Other Funds, and Other Assets. Liabilities of plant funds for Renewals and Replacements include Accounts Payable, Other Plant Indebtedness, Accrued Liabilities, Due to Other Funds, and Other Liabilities.
  • Plant Funds for Debt Retirement (PR): Funds that are set aside to pay off the debt, both principal and interest, on institutional properties. Assets of Plant Funds for Debt Retirement include Cash and Cash Equivalents, Investments, Accounts Receivable, Notes Receivable, Due from Other Funds, Prepaid Expenses and Deferred Charges, and Other Assets. Liabilities of Plant Funds for Debt Retirement include Accounts Payable, Notes Payable, Bonds Payable, Deposits, Other Plant Indebtedness, Accrued Liabilities, and Other Liabilities.
  • Investment in Plant (IP): Funds invested in physical properties and the outstanding debt on physical plant. Assets of the Investment in Plant funds include Land, Improvements Other than Buildings, Buildings, Moveable Equipment and Library Books, Construction in Progress, and Other Assets. Liabilities of Investment in Plant funds include Accounts Payable, Notes Payable, Bonds Payable, Other Plant Indebtedness, Accrued Liabilities and Other Liabilities.
  • Trust and Agency (TA): Funds for which the agency acts as the fiscal agent but does not own. The institution usually provides accounting for the funds. Assets of Trust and Agency funds include Cash and Cash Equivalents, Investments, Accounts Receivable, Due from Other Funds, and Other Assets. Liabilities of Trust and Agency funds include Accounts Payable, Deposits, Due to Other Funds, Accrued Liabilities, and Other Liabilities.
     

 Record Type A Data Fields

Field Names

Field Attributes and Procedures

Data Format

Cash and Cash Equivalents Enter the amount of cash, bank deposits, short-term assets, compensating balances, etc. held by the fund. Numeric 
10 characters 
Columns 4-13
Investments Enter the amount of investments made from the fund. Investments include marketable securities, real estate, patents, copyrights, royalties, and participations. Investments are to be reported at market value. Numeric 
10 characters 
Columns 14-23
Accounts Receivable Enter the amount of accounts receivable due to the fund through normal business operations. Numeric 
10 characters 
Columns 24-33
Notes Receivable Enter the amount of any notes receivable due to the fund at the end of the fiscal year. Numeric 
10 characters 
Columns 34-43
Due from Other Funds Enter the amount due to the fund from other funds through mandatory and non-mandatory transfers. Numeric 
10 characters 
Columns 44-53
Prepaid Expenses 
and Deferred Charges
Enter the amount of prepaid expenses expended by the fund or charges deferred by the fund. Numeric 
10 characters 
Columns 54-63
Inventories Enter the amount of inventories owned by the fund. Numeric 
10 characters 
Columns 64-73
Land Enter the fund's holdings in land investments. Numeric 
10 characters 
Columns 74-83
Improvements other 
than Buildings
Enter the fund's improvements made to facilities other than buildings. Numeric 
10 characters 
Columns 84-93
Buildings Enter the fund's building assets. Numeric 
11 characters 
Columns 94-104
Moveable Equipment 
and Library Books
Enter the amount of the fund's equipment inventory and the fund's holdings in library materials. Numeric 
10 characters 
Columns 105-114
Construction in Progress Enter the value of construction projects currently undertaken. Numeric 
10 characters  Columns 115-124
Other Assets
Enter the amount in assets other than those listed above. Also use this category to report “Deferred Outflows of Resources” – Pensions.
Numeric 
10 characters 
Columns 125-134
Total Fund Assets Enter the total assets for the fund. The total should be equal to the sum of all the assets described for the fund. Numeric 
12 characters 
Columns 135-146
Delete Switch Enter Y if the record is to be deleted from the database. Otherwise enter N. Alphabetic
1 character
Column 147

Additional Explanations

Note that restricted funds are those that have a limitation placed on their use by an outside grantor. Restricted funds can be expensed only for specific operating purposes as designated by the donor, grantor, or other outside entity.

Numeric data must be formatted as specified in the Data Formatting Conventions document. If the fund does not have assets described in the record, fill the entire field with zeros.

All amounts must be reported in whole dollars.

Definitions and Descriptions of Record Type A Data Fields

Cash and Cash Equivalents: Cash and Cash Equivalents are defined as cash on hand, checks and money orders on hand, deposits in bank accounts, and short term investments (less than 90 days).

Investments: Investments are defined as properties or possessions (stocks, bonds, securities, etc.) acquired for future financial benefit. Investments are to be reported at market value.

Accounts Receivable: This category includes all amounts owed the institution for completed sales of goods and services. Accounts receivable should be the face value of the accounts receivable less an allowance for uncollectible accounts. Include interest receivable as part of Accounts Receivable.

Notes Receivable: Notes Receivable is the amount due from the issuance of notes. Notes are defined as unconditional promissory notes specifying an amount to be paid either on demand or by a certain date. Short term loans made to students are classified as notes receivable.

Due from Other Funds: Due from Other Funds includes those amounts that are due to the fund arising either from a mandatory or through a non-mandatory transfer of funds.

Prepaid Expenses and Deferred Charges: Prepaid expenses are defined as those expenses that have been paid for out of the fund's budget but are due in subsequent fiscal years. Deferred charges include expenditures that are related to projects, programs, activities, or revenues of future fiscal periods.

Inventories: Inventories include merchandise for sale, including supplies and stocks in stores. Examples of the latter are office supplies, fuel, building supplies, and goods not charged as an expense but carried in stock in general storerooms for future requisition or sale. Inventories are not charged as an expense until used. Merchandise for sale includes such items as inventories of student stores, university presses, and food services.

Land: This total should be reported only in the Investment in Plant fund group and should be equal to the total amount expensed for land. Note that land should be reported at the acquisition cost or at the fair market value at the time of donation.

Improvements other than Buildings: This total should be reported only in the Investment in Plant fund group and should include all current holdings in land and other improvements (parking lots, sidewalks, lighting, etc.) to the physical plant of the institution. Note that the total should reflect those amounts expensed for improvements, not for the land itself.

Buildings: This total should be reported only in the Investment in Plant fund group and should be equal to the investments made in buildings.

Moveable Equipment and Library Books: This total should be reported only in the Investment in Plant fund group and should be equal to the book value of the equipment and library books. Equipment in this case refers to moveable equipment. Library books should be included at their total book value. Also include furniture holdings in this total.

Construction in Progress: This total should be reported only in the Investment in Plant fund group and should include the capitalized costs transferred from the Unexpended Plant Funds fund group and the Funds for Renewals and Replacements fund group at the reporting date.

Other Assets: Other Assets includes assets of the fund not otherwise described above.

Total Fund Assets: This total should be equal to the sum of all assets described for the fund. Note that for Trust and Agency funds Total Assets must equal Total Liabilities.

Record Type L Data Fields

Field Names

Field Attributes and Procedures

Data Format

Accounts Payable Enter the amount due from the fund to entities outside of the institution, which occur from the normal course of business. Numeric 
10 characters 
Columns 4-13
Notes Payable Enter the amount due to others through the issuance of notes. Numeric 
10 characters 
Columns 14-23
Bonds Payable Enter the amount due to others because of obligations incurred due to the sale of bonds. Numeric 
10 characters 
Columns 24-33
Other Plant Indebtedness Enter the amount of debt carried in the plant funds. Numeric 
10 characters 
Columns 34-43
Accrued Liabilities Enter the total for accrued liabilities.  Numeric 
10 characters 
Columns 44-53
Deposits Enter the total for deposits made to the fund which may be withdrawn by the contributor or held by the institution in an agency fund for an outside entity. Numeric 
10 characters 
Columns 54-63
Deferred Revenues
Enter the total for deferred revenues. Also use this category to report the “Deferred Inflows of Resources” – Pensions.
Numeric 
10 characters 
Columns 64-73
Due to Other Funds Enter the total due from the fund to other funds. Numeric 
10 characters 
Columns 74-83
Other Liabilities
Enter the total for liabilities not described above. Also use this category report the “Net Pension Liability” under the financial statement category of Noncurrent liabilities
Numeric 
10 characters 
Columns 84-93
Total Liabilities Enter the total liabilities for the fund. The total should be equal to the sum of all the liabilities described for the fund. Numeric 
12 characters 
Columns 94-105
Delete Switch Enter Y if the reocrd is to be deleted from the database. Otherwise enter N. Alphabetic
1 character
Column 106

Additional Explanations

Note that restricted funds are those that have a limitation placed on their use by an outside grantor. Restricted funds can be expensed only for specific operating purposes as designated by the donor, grantor, or other outside entity.

Numeric data must be formatted as specified in the Data Formatting Conventions document. If the fund does not have liabilities described in the record, fill the entire field with zeros.

All amounts must be reported in whole dollars.

Definitions and Descriptions of Record Type L Data Fields

Accounts Payable: Includes liabilities incurred for goods and services received but not paid for as of the capture date. Include accrued interest payable as part of Accounts Payable.

Notes Payable: This total is equal to the total owed by the institution as a result of the issuance of notes.

Bonds Payable: Includes the total owed by the institution to settle debts arising through the retirement of bond issuances.

Other Plant Indebtedness: Includes the total debt carried by the institution in its plant funds, except for bonds payable and notes payable.

Accrued Liabilities: Accrued liabilities include such items as interest, wages, salaries, and taxes due but not paid at the capture date.

Deposits: Includes receipts for various purposes that an institution may be required to repay in whole or in part. Examples are deposits for breakage, room-rental contracts, keys, library books, and reservations for admission to the institution or to the residence halls. Also include amounts held in trust by the institution that are due to outside entities.

Deferred Revenues: Deferred revenues are defined as unrestricted current funds revenues that are applicable to a future period when they become earned. Examples include tuition, fees, and room rentals paid in advance of the fiscal period to which they apply.

Due to Other Funds: Enter the total amount due from the fund to other funds from either mandatory transfers or non-mandatory transfers.

Other Liabilities: This total should include liabilities incurred by the institution that are not otherwise captured above.

Total Liabilities: This total should be equal to the sum of all liabilities described for the fund. Note that for Trust and Agency funds Total Assets must equal Total Liabilities.



Edit and Load Specifications

Revised October 26, 2005

 

Error/Warning Code

Edit Message Text

(Text that appears in primary edit results)

Programming Logic
(Detailed and technical explanation of the conditions that triggered the error)

013

Fund  is not provided or is not valid for this file or not valid for institution

If Delete Switch is not Y or N

500

Fund is reported more than once

If Fund field is not found in fund code column of fund table matching institution and year (from the header record) to institution code and year num columns  and Fund field is not found in fund code column of fund except table matching submission  (“AL”), institution and year fields (from the header record) to submission, institution code and year num columns

501

Investments contains non numeric data

If Record Type (edit 541) and Fund (edit 500) and Delete Switch fields in submission are valid and Record Type and Fund and Delete Switch are repeated within the file

510

Accounts Receivable contains nonnumeric data

For Record Type field value of “A”, if first character in the Investments field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric, write the corresponding error from the table below on edit error message report.

511

Notes Receivable contains nonnumeric data

For Record Type field value of “A”, if first character in the Accounts Receivable field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric, write the corresponding error from the table below on edit error message report.

512

Due from Other Funds contains nonnumeric data

For Record Type field value of “A”, if first character in the Notes Receivable field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric, write the corresponding error from the table below on edit error message report.

513

Prepaid Expenses and Deferred Charges contains non numeric data

For Record Type field value of “A”, if first character in the Due from Other Funds field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric, write the corresponding error from the table below on edit error message report.

514

Inventories contains nonnumeric data

For Record Type field value of “A”, if first character in the Prepaid Expenses and Deferred Charges field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric, write the corresponding error from the table below on edit error message report.

515

Buildings contains nonnumeric data

For Record Type field value of “A”, if first character in the Inventories field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric, write the corresponding error from the table below on edit error message report.

516

Construction in Progress contains nonnumeric data

For Record Type field value of “A”, if first character in the Buildings field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric, write the corresponding error from the table below on edit error message report.

517

Land contains nonnumeric data

For Record Type field value of “A”, if first character in the Construction in Progress field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric, write the corresponding error from the table below on edit error message report.

518

Improvements Other than Building contains nonnumeric data

For Record Type field value of “A”, if first character in the Land field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric, write the corresponding error from the table below on edit error message report.

519

Moveable  Equipment and Library Books contains nonnumeric data

For Record Type field value of “A”, if first character in the Improvements other than Building field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric, write the corresponding error from the table below on edit error message report.

520

Other Assets contains nonnumeric data

For Record Type field value of “A”, if first character in the Moveable Equipment and Library Books field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric, write the corresponding error from the table below on edit error message report.

521

Total Assets contains nonnumeric data

For Record Type field value of “A”, if first character in the Other Assets field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric, write the corresponding error from the table below on edit error message report.

522

Total Assets is not equal to sum of assets within the record

For Record Type field value of “A”, if first character in the Total Fund Assets field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric, write the corresponding error from the table below on edit error message report.

523

Invalid asset for fund or institution

For each record with Record Type field value of “A” with valid Fund (edit 500) and Delete Switch of “N”, if Total Fund Assets field is numeric (edit 522) and the following fields are numeric:

 

Cash and Cash Equivalents (edit 529),

Investments (edit 510),

Accounts Receivable (edit 511),

Notes Receivable (edit 512),

Due from Other Funds (edit 513),

Prepaid Expenses and Deferred Charges (edit 514),

Inventories (edit 522),

Land (edit 518),

Improvements other than Buildings (edit 519),

Buildings (edit 516),

Moveable Equipment and Library Books (edit 520),

Construction in Progress (edit 517),

Other Assets (edit 522)

 

and Total Fund Assets fields is not equal to sum of items above

524

Cash and Cash Equivalents contains nonnumeric data

For Record Type field value of “A”, a valid Fund (edit 500), for each numeric field (except Total Fund Assets) that is numeric (edits 529, 510, 511, 512, 513, 514, 515, 516, 517, 518, 519, 520, 521) and non-zero, if combination of Field Name (from Submission Document), Fund field, institution (from header record) and year (from header record) is not found in asset fund table as a combination of asset object name, fund code, institution code, and year num columns

529

Accounts Payable contains nonnumeric data

For Record Type field value of “A”, if first character in the Cash and Cash Equivalents Total Fund Assets field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric, write the corresponding error from the table below on edit error message report.

530

Notes Payable contains nonnumeric data

For Record Type field value of “L”, if first character in the Accounts Payable field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric, write the corresponding error from the table below on edit error message report.

531

Bonds Payable contains nonnumeric data

For Record Type field value of “L”, if first character in the Notes Payable field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric, write the corresponding error from the table below on edit error message report.

532

Other Plant Indebtedness contains nonnumeric data

For Record Type field value of “L”, if first character in the Bonds Payable field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric, write the corresponding error from the table below on edit error message report.

533

Accrued Liabilities contains nonnumeric data

For Record Type field value of “L”, if first character in the Other Plant Indebtedness field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric, write the corresponding error from the table below on edit error message report.

534

Deposits contains nonnumeric data

For Record Type field value of “L”, if first character in the Accrued Liabilities field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric, write the corresponding error from the table below on edit error message report.

535

Deferred Revenues contains nonnumeric data

For Record Type field value of “L”, if first character in the Deposits field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric, write the corresponding error from the table below on edit error message report.

536

Due to Other Funds contains nonnumeric data

For Record Type field value of “L”, if first character in the Deferred Revenues field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric, write the corresponding error from the table below on edit error message report.

537

Other Liabilities contains nonnumeric data

For Record Type field value of “L”, if first character in the Due to Other Funds field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric, write the corresponding error from the table below on edit error message report.

538

Total Liabilities contains nonnumeric data

For Record Type field value of “L”, if first character in the Other Liabilities field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric, write the corresponding error from the table below on edit error message report.

539

Total Liabilities is not equal to sum of liabilities within the record

For Record Type field value of “L”, if first character in the Total Liabilities field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric, write the corresponding error from the table below on edit error message report.

540

Record Type value is not valid for this submission

For each record with Record Type field value of “L” with valid Fund (edit 500) and Delete Switch of “N”, if Total Liabilities field is numeric (edit 539) and the following fields are numeric:

 

Accounts Payable (edit 530),

Notes Payable (edit 531),

Bonds Payable (edit 532),

Other Plant Indebtedness (edit 533),

Accrued Liabilities (edit 534),

Deposits (edit 535),

Deferred Revenues (edit 536),

Due to Other Funds (edit 537),

Other Liabilities (edit 538)

 

and Total Liabilities fields is not equal to sum of items above

541

Record exists in table

If Record Type field is not found in record type code column of record type table matching submission (“AL”) and year fields (from header record) to submission and year num columns

543

Invalid liability for institution

For Record Type field value of “A”, a Delete Switch field value of N, and valid Fund (edit 500), if combination of Fund field, institution (from header record) and year (from header record) is found in fund asset table as a combination of fund code, institution code, and year num columns and a record does not exist in the submission with the same Record Type, and valid fund with a Delete Switch field value of “N” “Y”

567

Sum of Due to Other Funds for record type A not equal to sum of Due from Other Funds for record type R

For Record Type field value of “L”, a valid Fund (edit 500), for each numeric field (except Total Liabilities) that is numeric (edits 530, 531, 532, 533, 534, 535, 536, 537, 538) and non-zero, if combination of Field Name (from Submission Document), Fund field, institution (from header record) and year (from header record) is not found in liability fund table as a combination of liability object name, fund code, institution code,  and year num columns

617

Total Assets minus Total Liabilities from AL do not equal Ending Fund Balance from CB

For all records with Delete Switch field value of “N”, For Fund field value of "RC" in Fund Assets and Liabilities (AL) file, if value of Total Assets field minus value of Total Liabilities field does not equal sum of values of Ending Fund Balance fields for Fund column values or "RE", "RA", and "RH" in fund balance change table for this institution and year OR For all records with Delete Switch field value of “N”, If value of Fund field is "UE", "UA", "UH", "EF", "LF", "EF", "UP", "PR", "IP", "RR", or "QE", and value of Total Assets field in Assets and Liabilities (AL) record minus value of Total Liabilities field in Assets and Liabilities (AL) record does not equal value of Ending Fund Balance column in fund balance change table for this institution, year, and fund.

624

A required Record Type was not reported

For all records with a Delete Switch of N and/or existing in the fund asset and fund liability tables for this institution and year, if sum of values of Due to Other Funds field for all records of Record Type value of “L” does not equal sum of values of Due from Other Funds field for all records of Record Type value of “A”

660

Total Assets for Trust and Agency funds is not equal to Total Liabilities

If any value in record type code column of record type table matching combination of submission, year num and required switch columns to combination of  institution field (from header record), year field (from header record) and value 'Y' is not reported in Record Type field of AL submission and there are not rows matching this institution and year in the fund asset (Record Type “A”) or fund liability (Record Type “L”) tables

661

A fund was expected to be reported in submission but was not

For Fund field value of TA and Delete Switch value of N, if value of Total Fund Assets field for Record Type value of “A” does not equal value of  Total Liabilities field for Record Type value of “L”

674

Fund  is not provided or is not valid for this file or not valid for institution

If there is any value in fund columns of fund or fund except tables matching only institution (from header record) and year fields (from header record) to institution code and year num columns (note: for any value in submission column of fund except table matching submission code of file from header record) which (any value in fund columns) is not reported in Fund field of AL submission and does not exist in the fund asset table (Record Type “A”) or fund liabilities table (Record Type “L”) for institution and year matching the header record